THE IMPACT OF GREEN TECHNOLOGY APPLICATIONS ON THE QUALITY OF INTEGRATED REPORTS: A FIELD STUDY | ||
| Journal of Environmental Studies and Sustainable Development | ||
| Volume 2, Issue 1, March 2025, Pages 53-70 PDF (518.48 K) | ||
| Document Type: Original Article | ||
| DOI: 10.21608/jesasd.2025.367819.1003 | ||
| Author | ||
| Walaa Mohammed AbdElnabi* | ||
| Dept. Admin., Legal and Environ. Econ. Sci., Inst. Environ. Stud., Arish Univ., Egypt. | ||
| Abstract | ||
| The study aimed to theoretically analyse the relationship between green technology applications and the quality of integrated reports, with a field study conducted in the Egyptian context to test the proposed hypotheses and address the research questions. In addition to examining the impact of green technology on integrated reporting quality, the study explored statistically significant differences in opinions among different groups regarding the effect of integrated reporting on the value of organizations implementing green technology in Egypt. Data collection was carried out using personal interviews and questionnaires. The study sample (N=191) included senior and middle management, IT specialists, accountants, and accounting academics from Egyptian Universities. Descriptive results showed a strong consensus among participants on the importance of adopting green technology due to its various positive accounting impacts. There was also agreement on the importance of integrated reporting and its potential to enhance organizational value, particularly for green technology adopters. Inferential results revealed statistically significant differences in opinions among study groups concerning the importance and accounting impact of green technology. However, no significant differences were found regarding the importance of integrated reporting or its effect on organizational value. Additionally, the results confirmed a statistically significant impact of green technology applications on the quality of integrated reports and significant differences in opinions on how integrated reporting influences the value of green technology–adopting organizations in Egypt. | ||
| Keywords | ||
| Green Technology; Integrated Reporting; Sustainable Development; Environmental Accounting | ||
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